M/s Rahee GPTJV, Kolkata V. DCIT, Cir-33, Kolkta, Kolkata

MA 123/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4993 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 05-09-2016
• Court: TRIBUNAL
• Keywords: Reassessment proceedings

Judgement Text

1 MA NOS. 122-123/KOL/2016 RAHEE GPT(JV), AYS 2010-11-2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI N. V. VASUDEVAN, JM & SHRI M. BALAGAN ESH, AM] M.A. NOS. 122 & 123/KOL/2016 I.T.A NOS. 1110 & 1109/KOL/2015 ASSESSMENT YEARS: 2010-11 & 2009-10 M/S. RAHEE GPT (JV) VS. DEPUTY COMMISSIONER OF I NCOME-TAX, (PAN: AAJFR3202J) CIRCLE-33, KOLKATA. ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 18.11.2016 DATE OF PRONOUNCEMENT: 18.11.2016 FOR THE APPLICANT: SHRI K. K. KHEMKA, AR FOR THE RESPONDENT: MD. GHAYAS UDDIN, JCIT, SR . DR ORDER PER SHRI M. BALAGANESH, AM: BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE HAS SOUGHT TO RECTIFY THE ORDER PASSED BY THIS TRIBUNAL ON 19.08.2016 FOR ADJ UDICATION OF A SPECIFIC GROUND RAISED BY IT AS BELOW: 3. FOR THAT THE LD. DCIT ERRED IN LAW & ON FACTS I N NOT PROPERLY COMPLYING WITH THE STATUTORY PROVISIONS OF SEC. 143(2) FIXING HEARING ON 20.10.2 014 BUT PASSING ORDER U/S. 147/143(3) ON 14.10.2014 WITHOUT GIVING MY OPPORTUNITY OF BEING H EARD & WITHOUT EVEN DISPOSING PRELIMINARY OBJECTIONS DT. 09.10.2014 TO NOTICE U /S. 148. 2. THE LD. COUNSEL FOR THE ASSESSEE ARGUED THAT HE IS ONLY PRAYING FOR ADJUDICATION OF THIS SPECIFIC GROUND AND IS NOT SEEKING ANY MODIFIC ATION IN THE END RESULT OF THE ORDER PASSED ALREADY. THE LD. DR ARGUED THAT THERE WAS NO MISTA KE APPARENT ON THE RECORD IN THE ORDER PASSED BY THIS TRIBUNAL WARRANTING ANY RECTIFICATIO N. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND THE ORDER OF THE TRIBUNAL. WE FIND THAT THIS TRIBUNAL VIDE ITS ORDER DATED 19.08.2016 HAD QUASHE D THE REASSESSMENT PROCEEDINGS FOR AYS 2009-10 AND 2010-11 AND HENCE, THOUGHT IT FIT NOT T O ADJUDICATE THE OTHER GROUNDS RAISED BY THE ASSESSEE. IN VIEW OF OUR DECISION OF QUASHING THE REASSESSMENT PROCEEDINGS, WE DO NOT THINK IT FIT TO ADJUDICATE THE SPECIFIC GROUND RAIS ED BY THE ASSESSEE VIDE GROUND NO. 3 AS 2 MA NOS. 122-123/KOL/2016 RAHEE GPT(JV), AYS 2010-11-2009-10 REPRODUCED SUPRA. WE DEEM IT FIT TO LEAVE THAT ISS UE OPEN. HENCE, THE MISC. APPLICATIONS FILED BY ASSESSEE ARE DISMISSED. 4. IN THE RESULT, MISC. APPLICATIONS OF ASSESSEE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N. V. VASUDEVAN) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED : 18 TH NOVEMBER, 2016 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT M/S. RAHEE GPT (JV), FLAT IC, 1 ST FLOOR, 4, HO CHI MINH SARANI, KOLKATA-700 071. 2 RESPONDENT DCIT, CIRCLE-33, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .